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On June 30, 2020, Wisconsin, Inc., issued $444,550 in debt and 15,200 new shares of its $10 par value stock to Badger Company owners in

On June 30, 2020, Wisconsin, Inc., issued $444,550 in debt and 15,200 new shares of its $10 par value stock to Badger Company owners in exchange for all of the outstanding shares of that company. Wisconsin shares had a fair value of $40 per share. Prior to the combination, the financial statements for Wisconsin and Badger for the six-month period ending June 30, 2020, were as follows (credit balances in parentheses):

Wisconsin Badger
Revenues $ (956,000 ) $ (424,000 )
Expenses 677,000 250,000
Net income $ (279,000 ) $ (174,000 )
Retained earnings, 1/1 $ (891,000 ) $ (279,000 )
Net income (279,000 ) (174,000 )
Dividends declared 113,250 0
Retained earnings, 6/30 $ (1,056,750 ) $ (453,000 )
Cash $ 74,750 $ 102,000
Receivables and inventory 469,000 213,000
Patented technology (net) 922,000 327,000
Equipment (net) 745,000 600,000
Total assets $ 2,210,750 $ 1,242,000
Liabilities $ (524,000 ) $ (319,000 )
Common stock (360,000 ) (200,000 )
Additional paid-in capital (270,000 ) (270,000 )
Retained earnings (1,056,750 ) (453,000 )
Total liabilities and equities $ (2,210,750 ) $ (1,242,000 )

Wisconsin also paid $38,700 to a broker for arranging the transaction. In addition, Wisconsin paid $45,800 in stock issuance costs. Badgers equipment was actually worth $701,250, but its patented technology was valued at only $303,900.

What are the consolidated balances for the following accounts?

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